June 6, 2012
TARIFF NO.: 7016.90.1050
Ms. Esther Kim Janet M. Kim Customs Broker 15342 Hawthorne Blvd.
Suite #212 Lawndale, CA 90260
RE: The tariff classification of glass and stone tiles from China
Dear Ms. Kim:
In your letter dated April 24, 2012, on behalf of your client, J-Sonic Services, Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request.
The product under consideration, item number # 77MOS0011, consists of a combination of glass, marble (Dark Emperador), and travertine tiles glued onto a plastic mesh backing. Each tile measures approximately 15 mm in width and 8 mm in thickness. The size of the glass pieces range from approximately two inches to six inches in length. The surface area of the glass tiles is about equal to the surface area of the stone tiles.
You advised this office that the tiles consist of pressed glass.
You indicated in your letter that the tiles will be used in the kitchen or bathroom as a decorative backsplash/wall covering.
Since the glass tiles and the stone tiles are of equal importance, neither component lends the product its essential character. Therefore, the classification of the composite good is based on the applicable heading which appears last in the Harmonized Tariff Schedule of the United States (HTSUS), in accordance with General Rule of Interpretation (3)(c).
The applicable subheading for the glass/stone tiles on a plastic mesh backing will be 7016.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paving blocks, slabs, bricks squares, tiles and other articles of pressed or molded glass. The rate of duty will be eight percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at (646) 733-3027.
Thomas J. Russo Director National Commodity Specialist Division